Victory awaits the one, that has everything in order - luck we call it
Defeat is an absolute consequense for the one that have neglected to do the necessary preparations - bad luck we call it
(Roald Amundsen)

The materials do play a part in the result, but I would say one of the most important factors is patience and attention to what you're doing. Being able to maintain the same angle all the time and work through grits is really all you need. I've seen amazing results with the most basic materials but it all boiled down to working from rough grinding to polishing in one form or another. I believe there's a knife/axe maker in the UK who made a set of MDF boards with different Aluminium Oxide abrasive papers stuck to them and he gets superb results.

The best time to plant a tree was 20 years ago. The second best time is now. - Chinese Proverb